Brazil has extended the REINTEGRA tax credit programme to micro and small exporters, allowing them to recover 0.1%–3% of export revenue in indirect taxes, with a 3% credit rate set for 2025–2026 and a review planned for 2027.
Brazil’s government has enacted Complementary Law No. 216 of 28 July 2025 on 29 July 2025, establishing the “Acredita Exportação Program” to boost exports and amending the REINTEGRA regime for exporters.
The law also amends the REINTEGRA tax credit programme and extends it to micro and small exporters, allowing them to recover 0.1%–3% of export revenue in indirect taxes as credits to offset other federal taxes or claim refunds. The REINTEGRA regime allows Brazilian exporters to recover part of the indirect taxes (PIS/COFINS) they paid, through a tax credit based on a percentage of export revenue.
Brazil’s government also published Decree No. 12.565 on the same date, setting a 3% credit rate for micro and small enterprises from 1 August 2025 to 31 December 2026, with a review scheduled for 2027.
Additionally, the government has extended the suspension of PIS/COFINS and PIS/COFINS-Import on goods used in production for exports and related services. The suspension is extended for five years from 29 July 2025 to cover services directly linked to product exports, including distribution, customs clearance, storage, and transport.
